Research On Tax Planning For LZY Natural Gas Sales Company

Recently,with the improvement of the tax system and the reinforcement of the tax collection and management,taxation according to the law has become a common understanding among most companies in China.Tax planning can manage costs of enterprises based on reasonable ways and reduce the tax burden on the premise of abide by the tax policy and regulations.Therefore,under the background of rapid economic development,in order to enhance market competitiveness,tax planning has become an indispensable link in enterprise financial management.Using tax planning in a scientific way can lead our companies to the lean management,manage enterprise operating funds more effectively and achieve maximum business value.Domestic existing research on tax planning of natural gas sales is inadequate and lack of practical.This article selects the representative company in the industry as its research project in the light of the characteristics of the large capital demand,long return period,long construction period,complicated company structure and rapid expansion.With the research of basic states,financial data and the tax situation,it analyzes the advantages and disadvantages of the tax planning.During the research,it follows the cost-benefit principle.And finally it puts forward the most applicable tax planning scheme with taking the operational details such as the ways of settlement,accounting treatment,supplier selection,form of enterprise organization and status of taxpayers into consideration.Therefore it has certain research value and practical significance.This thesis considers LZY Natural gas Sales as the research object.First of all,the thesis introduces the feature of natural gas industry,the organizational structure and the operational features of LZY.Secondly,with the analysis of the detail of the tax payment,tax for the proportion of main business income and operating profit and the ratio of main taxes to tax amount,it finds out the problem and tax planning space in the process of LZY in the taxation.In the third part of the thesis,it shows us the tax planning scheme of LZY Nature gas Sales given on the basis of the analysis above from the angel of value-added tax,income tax and other taxes.Finally,the thesis evaluates the expected tax savings and establishes risky awareness to make sure the tax planning scheme implemented.The thesis provides a tax planning scheme to help LZY Natural gas Sales reduce its tax burden and operating costs efficiently,and finally achieve enterprise value maximization.Not only it reduces the tax payment of LZY Natural gas Sales,but also standardizes finance basic work and raises the level of company management.Moreover,it is helpful for enterprises and tax authority to achieve a "win-win" situation.